# The Excise Warehousing (Energy Products) Regulations 2004, Regulation 5: Treatment of warehoused special energy products

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Special energy product that is warehoused ... shall be treated, from the time that it is put in the excise warehouse until the relevant time, for all the purposes of the customs and excise Acts, as charged with duty under the Oil Act as set out in paragraph (3).
(3) Special energy product to which paragraph ... (2) applies shall be treated as follows—
(a) biodiesel shall be treated as charged by section 6AA(1) of the Oil Act (biodiesel);
(aa) aqua methanol shall be treated as charged by section 6AG of the Oil Act (aqua methanol);
(b) vegetable fat, animal fat and non-synthetic methanol shall be treated as charged by section 6A(2) of the Oil Act (other fuel substitutes);
(c) petroleum gas shall be treated as charged by section 8(2) of the Oil Act (road fuel gas).
(4) In this regulation, “the relevant time”is the earlier of—
(a) the time that the special energy product is charged with duty under the Oil Act;
(b) the time that the special energy product is removed from an excise warehouse for home use;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) the time that the special energy product reaches its ultimate destination outside the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2004/2064/regulation/5 (the official version)
Page: https://openlegislation.uk/excise-warehousing-energy-products-regulations-2004/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.